Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 221 - CESTAT AHMEDABADExcise duty liability on waste & scrap arising out of the capital goods - Held that:- Persuing the annexures 1 to 6 attached to the appeal memoranda it is found that that scrap which was cleared was of various different categories like used empty oil cans/drums, electric wires, plastic bags etc. and did not include any items of a capital goods thus the issue needs to be appreciated by the adjudicating authority again as adjudicating authority has not considered the details given in annexure 1 to 6 given to him during the course of personal hearing.
|